Slater v. Commonwealth

*251Opinion of the Court by

Chief Justice Miller.

Affirming.

The appellant, Mrs. Mollie P. Slater, resides in Shelbyville, Ky. She owns 123 shares of the capital stock of the Long-Bell Lumber Company, a Missouri corporation, with its principal office in Kansas City, of the par value of $500.00 per share, and 24 shares of the Minnetonka Lumber Company, likewise a Missouri corporation, of the par value of $100.00 per share.

This action was instituted by the Commonwealth, through its revenue agent, seeking to subject to taxation the shares of stock above mentioned for the years 1913 and 1914, and cash…